PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015

This study purposes to examine the effect of liquidity and leverage on corporate tax aggressiveness. The number of samples in this study as many as 198 samples of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2013 - 2015. Sampling technique using purposive sampling method. Hypothesis testing using multiple regression analysis method with SPSS program version 22.0. The test results indicate that liquidity has no effect on the corporate tax aggressiveness. Leverage has no effect on the corporate tax aggressiveness. Keywords: Liquidity, leverage and corporate tax aggressiveness